GST Payable on treatment of patients suffering from substance use disorder

In re Sanjeevani Psychiatric Clinic (GST AAR Rajasthan)

Whether the supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient is exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017?

AAR held that substance use disorder (SUD) is out of ambi

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